Our All-States Individual Tax Guide is being provided at no extra cost to students of our Federal individual income tax courses and CE seminars to help them prepare income tax returns for their state and any other state they may need to prepare, such as adjacent states. The Guide provides information on how state income taxes differ, in general, from federal income taxes, plus a summary of the key differences from federal for each of 40 states with an income tax, including the District of Columbia, plus New York City. California and Oregon are not included since we offer courses for those states that have preparer licensing requirements. The price of a 3-hour individual or business CE seminar is only $39. The Guide will be linked to the course or seminar.